We are carrying out various research in respect of tax theories, policies and practices while aimed to move them forward by focusing on the industries' key issues.
Research on Finance and Taxation of Listed Construction Companies in China (2019 Edition)
This paper was prepared by China Construction Enterprise Management Association in collaboration with Beijing Hargent published by China Finance and Economy Press in 2019. This paper is a comprehensive collection of data relating to the annual reports of 112 listed companies in the construction industry from 2015 to 2018 based on publicly available information that involves operating revenue, profit, gross profit margin, net profit margin, gearing ratio, return on net assets, investment in R&D, etc. for the construction industry in general and the seven major industry segments, as well as for enterprises of different sizes and holding types in the past four years. Meanwhile through compare with a multi-dimensional data comparison and analysis of the financial and taxation situation of listed companies in the construction industry, summarized the financial and taxation problems that solved in the construction industry and provided directional guidance to assisted construction enterprises improved quality and increased efficiency.
Compile: Hargent Beijing ISBN: 978 - 7 - 5095 - 9296 - 0 Pages 217 Price: 60.00¥ Publication time: November, 2019 Press: China Finance and Economic Press
Part 1 Introduction
Background and purpose
Subjects and Methodology
Part 2 Analysis of the financial and tax situation
Construction industry
Listed company financial statement
Amount and structure of tax paid by listed companies
Part 3 Financial Analysis
Analysis of Industry
Analysis of size
Analysis of holding equity
Part 4 Analysis of the tax situation
Analysis of Industry
Analysis of size
Analysis of holding equity
Part 5 Analysis of tax allowance
Low tax incentives in high tech and western development
Allowance of Deductions for R&D expenses
Part 6 Analysis of the social security premium situation
Total social security contributions
Social security contributions as a proportion of total costs paid for employees
Part 7 Conclusion and recommendations
Conclusion in research
Proposals for strengthening tax administration in the construction industry
Appendices Ranking
Appendices1 Ranking of listed companies in the construction industry in terms of revenue
profit and total tax paid (2018)
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